ROS FAQ - P35

Select the question you require Can I file a P35 if I do not have a ROS Debit Instruction in place? What are the stages in filing a P35 on ROS? What taxation periods are presented when filing my P35? What are the mandatory fields when completing a P35 & P35L? How should Illness Benefit be reported on the P35L? How will I know how much Illness Benefit is being paid to an Employee? How has the treatment of Illness Benefit changed? Is Illness Benefit chargeable to USC or PRSI and should it be included in Gross Pay for USC purposes? Does ROS accept Euros or Irish punts? What do I do after I have entered the required data on the P35 form? What if I am in a repayment situation? Is there an alternative way to submitting my P35 return? What is displayed on the Bank Details screen? The amount of liability returned is displayed. Am I forced to pay the full amount or do I have the opportunity to change the amount to be paid? How do I electronically transmit my P35? If I close down my computer or my internet connection goes down while I am completing the form will the details entered be lost ? What should I do if my employees don't contribute to Retirement Benefit Schemes, Personal Retirement Savings Accounts or Retirement Annuity Contracts through payroll deduction? What happens if there are no outstanding returns and I select an option to file a return? How do I access my employee’s P60s? What Inbox documents do I receive when I submit my P35? What is an Amended/Supplementary return? How do I file an Amended/Supplementary Return? What do I do if I want to delete an employee included on the Original filed return in error? What do I do if I want to send PPS Numbers for employees where PPS Number was not quoted on the Original return? Where can I find more general information regarding the filing of a P35?

		Can I file a P35 if I do not have a ROS Debit Instruction in place?
		Yes. After you upload or fill in your P35 Details online, we will bring you to a Payments screen where you can make a Debit Card Payment, File a Return Without Payment or Setup a ROS Debit Instruction.
		What are the stages in filing a P35 on ROS?
		There are 4 stages involved in the filing of a P35. These are: Enter the requisite data on the form Complete the payment detail instructions to debit your bank account with the amount to be paid Sign the return with your digital certificate and submit it to ROS Receive an acknowledgment from ROS that the return has been filed. Each of these stages is carried out on separate screens. Having completed your entries on a screen you then proceed to the next screen. There is a time line displayed on the top right hand side of each of the filing screens which indicates your current stage within the filing procedure.
		What taxation periods are presented when filing my P35?
		The periods presented for potential filing are any outstanding returns which have issued. If there are no outstanding returns, you will be informed as such, but you will also be given the option of filing an Amended or Supplementary return for periods which have already been filed.
		What are the mandatory fields when completing a P35 & P35L?
		The mandatory fields on the P35L are represented on the screen by a ticked box alongside them. The details for pay, tax & prsi entered on the P35L are totaled by ROS and are automatically entered on the P35. You will also be presented with details of the amounts already paid by you with your monthly P30’s, together with the balance due for payment/repayment.
		How should Illness Benefit be reported on the P35L?
		Illness benefit should be shown separately on the field provided on the P35L. This figure must also be included as part of the Total Taxable Pay figure.
		How will I know how much Illness Benefit is being paid to an Employee?
		The Department of Social Protection inform Employers of the Illness Benefit paid.
		How has the treatment of Illness Benefit changed?
		From Jan 1st 2012, all Illness Benefit, except portion paid in respect of children, by the Department of Social Protection is liable to tax.
		Is Illness Benefit chargeable to USC or PRSI and should it be included in Gross Pay for USC purposes?
		Illness Benefit is not chargeable to USC nor PRSI and therefore should not be included in Gross Pay for USC purposes.
		Does ROS accept Euros or Irish punts?
		For periods up to and including 2001 (short tax year) returns are completed in the currency you have elected to file. From 2002 onwards P35 returns must be completed in Euros.
		What do I do after I have entered the required data on the P35 form?
		You proceed to the next stage in the filing process which is the payment stage.
		What if I am in a repayment situation?
		In a repayment situation you are brought to a repayment screen where you have the option to claim a refund amount or offset it. The repayment will be automatically processed by Revenue and a cheque will issue to you in due course.
		Is there an alternative way to submitting my P35 return?
		Yes. You can upload a P35, created using the ROS Offline Application or third party software. To do this, Select P35 from the offline dropdown box on the My services screen and proceed by clicking the “Go” button. You will then be brought to the “P35 Upload” screen On the P35 Upload screen locate the file you created offline and select your cert and password and click submit.
		What is displayed on the Bank Details screen?
		We show you the Name, IBAN and IBAN of the bank account from which your payment will be debited. We also show you the amount of the liability returned by you from the entries made on the form.
		The amount of liability returned is displayed. Am I forced to pay the full amount or do I have the opportunity to change the amount to be paid?
		You can change the amount which you wish to be paid i.e. the amount which will be debited from your account. You can do so by entering a different figure in the Payment Amount field. However we would advise against this since it will obviously put you in an arrears position.
		How do I electronically transmit my P35?
		You electronically transmit your P35 by applying your digital certificate to the P35 to be filed. You complete this process in the third step of the filing process i.e. the sign and submit stage. You select your certificate from the drop-down list box presented on the Sign and Submit page. When you select your digital certificate, you are then asked to enter the password associated with it. Once you have entered the correct password, the sign and submit button is activated. When you click on this button, the return is electronically transmitted to ROS.
		If I close down my computer or my Internet connection goes down while I am completing the form will the details entered be lost?
		No. Provided you have passed Step 1 of the completion process the form details entered will be saved on ROS. When you attempt to file another similar form you will be prompted with a message advising you that a partially completed return is held on ROS. You will be given the option to continue completing the partially saved form or to replace it with a new form.
		What should I do if my employees don't contribute to Retirement Benefit Schemes, Personal Retirement Savings Accounts or Retirement Annuity Contracts through payroll deduction?
		If you have no Pension product information to declare just tick the box available and you don't need to fill in these details
		What happens if there are no outstanding returns and I select an option to file a return?
		You will be brought to a screen which will allow you to file an Amended/Supplementary return. By selecting the option to file a supplementary return, you will be brought to the return filing screen.
		How do I access my employee’s P60s?
		P60s should be printed from the facility used to prepare the P35. If an employer has less than 15 employees and submits the P35 online, the P60s can be printed from the clients Inbox. If the employer has a payroll package and uploads this to ROS, the P60s should be printed form the payroll package. If the P35 is prepared in the ROS Offline application the P60s can be accessed by opening the file uploaded, select print at the top of the screen and select "print selected P60" or "print all P60s". As Payroll packages and ROS Offline packages now have a P60 template inbuilt, this development eliminates the need for employers to order supplies of blank stationery and enables employers/agents to print P60s for the employees on their own blank A4 stationery.
		What Inbox documents do I receive when I submit my P35?
		When you submit a P35, you will receive two inbox documents. Document 1 titled “P35” will provide the declaration/summary of the P35 you have submitted. This will include details of total paye/prsi amount amounts already paid etc. This document will also provide payment details as well as taxable benefits and pension information declared. Document 2, titled “P35L” will provide a list of employees declared with return. It will also give you the option to download your employees P60s (This option will not be available if you uploaded your P35).
		What is an Amended/Supplementary return?
		Amended P35L Employee Return: An amended P35L employee return on ROS corrects an employee return already filed in either of the two previous tax years. This amended return completely replaces any return previously filed either on ROS or otherwise on Revenue records. Supplementary P35L Employee Return: A supplementary P35L employee return on ROS adds an employee record completely omitted from the original P35 return in either of the two previous tax years.
		How do I file an Amended/Supplementary Return?
		Go to ROS Services page and click on Enter Secure Services button. Enter your Digital Certificate and password and click on Login button. This will bring you to "My Services" page. Select "P35" option and there are two possible screens that you can be presented with. Screen Type 1: If you have filed Original returns for all periods you will be presented with a screen telling you that there are no periods outstanding, however you can click the Amend/Suppl button from this screen. Screen Type 2: If there are periods left for which an Original return has not been filed, these periods will be presented, however by scrolling down the screen, you will be able to file an Amended/Supplementary return for periods where Original has already been filed, by clicking on the Amend/Suppl button. Follow the online prompts or alternatively click on the "Form Help" icon, which appears at the top left hand side of the page to finish filing your P35 Amended/Supplementary return.
		What do I do if I want to delete an employee included on the Original filed return in error?
		An Amended/Supplementary return will not allow you to delete an employee from the Original filed return. However you can Email us at the following address: p35efile@revenue.ie with the following details. (1) Employer Registration Number, Employer Name and the Taxation period. (2) Employee(s) Name, Surname, PPS Number/Address. Please state in the email the details of Pay, Tax, PRSI, Gross Pay for Income Levy/Universal Social Charge and Income Levy/Universal Social Charge details which are to be deleted from the Original return.
		What do I do if I want to send PPS Numbers for employees where PPS Number was not quoted on the Original return?
		You can Email us at the following address: p35efile@revenue.ie with the following details. (1) Employer Registration Number, Employer Name and the Taxation period. (2) Employee(s) Name and Surname, Address and Date of Birth and correct PPS Number. Please state in the email the details of Pay, Tax , PRSI, Gross Pay for Income Levy/Universal Social Charge and Income Levy/Universal Social Charge details of the employee who is to be updated in the Original return.
		Where can I find more general information regarding the filing of a P35?
		For more general information regarding the P35, click here to go to the Revenue Web Site.